The Church of Scotland. St Andrews - Lhanbrvd & Urquhart Parish Church of Scotland. Elgin RECEIPTS AND PAYMENTS ACCOUNTS

Transcription

1 The Church of Scotland St Andrews - Lhanbrvd & Urquhart Parish Church of Scotland. Elgin RECEIPTS AND PAYMENTS ACCOUNTS For the vear ended December 31 se 213 Congregation No: 3529 Scottish Charity No: SC885

2 St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Trustees' Annual Report Year ended 31 December 213 The trustees present the annual report and accounts for St Andrews-Lhanbryd & Urquhart Pariah Church of Scotland, Elgin forlhe > ear ended 31 December 213. Reference and Administrative Information Charily Name: Charily Registration Number: St Andrevvs-Lhanbryd & Urquharl Parish Church of Scoiland. Elgin SCQQ885 Congregation Reference No: Contact Address: 15 Kirklandhill, Lhanbrydc. Elgin, Moray. IV3 8QH Trustees Trustees who served ai any time during tht: year and up to the date of approval of these accounts are: Kirk Session Meg Anderson Sandy Anderson Helen Tiarnes Nick Barnes Sara Boyne William Burns Alastair Campbell Kathleen Collins Granl Cumming Carol hccelston Alan Flett Susan Gilliland Donna Granl Marlene Hay Dittmar J Icrrnkind Simone Hcrrnkind Willie Jack Andrew Kirkby Angie La\^rly Moira Lawson Jacl>n Lunan Fiona Mac Kay Ian MacKay Stuart Mackenzie (unlil 4 December 213) Lvelyn McHattie Ian McHanic Glenn Morrison Margaret Moirison Rhoda Murdoch Alholl Murray Helen Murray

3 St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Trustees' Annual Report (continued) Year ended 31 December 213 Kirk Session (continued) Margaret Murray Yvonne Pearson Joe Petrie Greta Riddoch Andrew Robertson Gillian Ross Ala staii Rossetler Jane Rossetier Andrew Savory Sheila Silvcstri HabeE Spence June Tayloi 1 John Third Principal Office-bearers Minister: Session Clerk: Church Treasurer; Andrew Alaslair Rossetter John Third Independent Examiner Anne A. I.aing (~!A Lavona Calcots ELGIN 1V38HB Bankers Clydesdale Bank PLC 151 High Street ELGIN 1V3 IDU

4 St Andrews-Lhanbrjd & Urquhart Parish Church of Scotland, Elgin Trustees' Annual Report (continued) Year ended 31 December 213 Structure, Governance and Management Governing Do on men I The Church is administered in accordance wilhthe terms of the Unitarj Deed Constitution. Recruitment and Appointment»f Trustees The Church is administered under the terms of the Unitary Deed of ConslilLilion whereby members of the Kirk Session are the Charity Trustees, Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who it a member of the Kirk Session, is elected by the congregation and inducted by Presbytery, Organisational Structure The Kirk Session which meets at least six times a year is responsible for all spiritual and temporal affairs within the church. Objectives and Activities The Church oi Scotland is Trinitarian in doctrine, Reformed in tradition and I'resbyterian in polity. It exists to glorify God and lo work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty lo bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operales with oilier Churches in various ecumenical bodies in Scotland and beyond. Details of activities are described in 'Achievement and Performance' 1 below.

5 St Andrcws-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Trustees' Annual Report (continued) Year ended 31 December 213 Achievements and Performance Highlights Minister's Review In the last year as we have journeyed together with God, the congregation ai Si Andrews-Lhanbryd and UrquharL Church have continued to flourish Together we have made considerable advances as a congregation. With the assistance of the central church we held a successful Stewardship campaign which gave opportunity for us to cckbratc together the many talents and skills we have in our membership. A nevv and active website has been created (salucofs,wordpress,com) which has taken the message of the gospel, the witness and the work of the congregation around the globe. We have launched a successful monthly Messy Church in the Lhanbryde Community Centre which has been welcomed and attended by many of the young families in our community that otherwise would have little contact with the church and the ministry of the members. AH this has happened alongside our many existing commitments to worship and outreach in the community and in the wider world. As a congregation we said goodbye until we meet again to several church friends who are now in the presence of our Lord. In balance we have welcomed people back into die fellowship and been joined by some new members and adherents. Willi God"? strength we will continue lo journey in the footsteps of Jesus as we endeavour to Know to Love and to Serve God. Yours in Christ. Andrew Robertson Messy Church Messy Church meets monthly in the afternoon in Lhanbryde Community Centre for children and their families Each event is themed around a bible story supported by games and crafts which lead to a time of conlempniary worship, followed by a meal. It is well supported throughout the congregation both practically and prayerfully. The planning team are grateful lor the support of the Kirk Session. It is widelyregarded as an asset to our community and well attended by people that wouldn't otherwise choose to come to church. There have been many encouraging comments left on Taeebook which can be accessed via the church website. Praise Group Praise Group contributes to worship on a monthly basis and some of its members provide the music at Messy Church on a monthly basis. We meet fortnightly lo practice and more frequently when required. In the last year the church has encouraged us by providing additional professional microphones and a monitor. It is our hope and prajer that in the coming year we can strengthen our complement of musicians

6 Sf Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Trustees' Annual Report (continued) Year ended 31 December 213 Worship Support Group The group has continued to support the minister in his responsibility tor the content and conduct of worship. As well as undertaking the administration of the rotas for readers, organists and sound desk operators, the group has been involved in organising and supporting a number of services throughout the year. These have included Good Friday, Speyiest arid Harvest Thanksgiving as well as several occasions throughout the year when the minister was on holiday or otherwise unable to conduct worship. The speeial services in particular have been well received; indeed sonic have been highlights. A number of changes have affected the group' 5 working in the course of the >ear. Firslly, in the interest of clarity a revised remit was agreed early in the year. A further change is that Young Church now reports directly lo Session through Grant dimming, rather than through the Worship Support Group. Initially, towards Ihe end of the year Stuart Mackenzie found it necessary to resign as Convener, the role being earned out in the meantime by the minister. The congregation has good cause to be grateful to Stuart for his time as Convener, and also for his continuing support through conducting worship from time to time. Gulreaeh Group The members of the group have spent the year in various different church activities supporting outreach work in the community and in the wider world. They were a! the forefront (if Christian Aid week which raised three and a half thousand pounds. They tried to support Sara in her community fun mornings whieh occurred 5 limes during the year. The welcome comer awaits the move of the sound system to put into place the next phase of development We have kept in touch with Amanda Christie via Alastair Rossetter and Angle Laverty met up with her during her trip to Nepal. There was no Souper Sunday but one is planned for 214. The church website was set up by Grant Gumming who is now maintaining it and the group is very grateful to Grant for all his hard work. Fellowship Group Several functions were organised during the past year. These are sometimes difficult to time because of the need to avoid clashing with other fundraising events. A Coffee Morning in August raised 4 for Church funds,, with a Harvest Breakfast in October bringing in donations of 8. Bolh events were well supported, and were very happy social occasions Refreshments for events like the Christinas Eve walk arc also organised. Another Fellowship Breakfast is planned lor 23 rd February, with donations being invited for Church funds. The Group" 1 ; Remit includes the RoJtkccpmg. Visiting Groups, Church Flowers, etc., as well as organising social functions.

7 St Andrews-Lhanbryd & Lrquhart Parish Church of Scotland, Elgin Trustees' Annual Report (continued) Year ended 31 December 213 Report on the Church Organisations The Guild This year's Guild theme ES "Building a Fellowship." We opened the session with a speaker from Mary's Meals, one of our current projects. In October Yvonne Pearson challenged us as we explored the discussion topic "Finding the Righl Way." ] o celebrate Guild week we invited ah Moray West Guilds to a successful Quiz night. Our quiz masters were Isabel Spcncc and Jean Angus. Fiona Mackay and Ruth Keir hosted an enjoyable Christmas celebration with crafts, and qui?jes. In January we opened our meeting to the congregation to hear Angic Lavcrty give a very moving account of her visil to Nepal. We are looking forward Lo the World Day of Prayer with our own minister Rev Andrew Robertson and to a visit from the National Convener of Crossreac-h. Dr Sally Bonnar. The AGM in March will also be a highlight as we hear from Margaret Murray in her role as a Street Pastor. As a fundraiser we hosted a soup and fancy piece lunch after a December Sunday morning service. We have also given 1 mugs designed by Kirsty Cinnniirig to Ihc church and -.old almost 2 as another fundraiser for the projects. We aie planning an afternoon tea in April and the Guild Year will finish with a return visit to Logie Steading. Young Church Whilst it is a real encouragement to have 3 young people (aged 1-17 years) associated with otir congregation, we continue to face the challenge of so many other things competing for their attention on a Sunday morning. On Sundays in Young Church we n ve been using Mosaic materials looking at some of Jesus' parables and more recently the life of David. Tic Tacs have explored 'The I ruth about topics like media, authority, money etc" and arc now looking at 1 John discussing the differences between Real and Fake Christians. Hveryone enjoyed taking part of the Nativity Service produced by lain & Jax. We were made lu think of all the challenges experienced by those who met the infant Jesus, and how we loo are challenged by Him. The Giving for Growth campaign saw a creative flourish from Tic Tacs with the creation of a personal wall mural and a video montage. Younger members also contributed colourful posters and crafts to the display. Over the year Tic Tacs have continued to have monthly social gatherings - bonfires, nighl walki, films. Scalexlric races. & baking have all featured, and in January Young Church members joined some of the teens for a fun trip to Hopeman Panto. Abernelhy in September was once again a highlight for 11 teenagers and 4 adults. Wc are most grateful for the congregation's support of the Tic Tac's coffee & baking fundraising event, and for the backing of the Kirk Session enabling everyone to go on the Aberncthy weekend. Thanks are also due To all the leaders for their commitment to our >oung people week by week.

8 St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Trustees 9 Annual Report (continued) Year ended 31 December 213 Tht Thrift Shop The Thrift Shop, which lias beer operating for over 3 years, has had another successful year with the Lolal of which was actually 777 down on 212. This year there was a rota of 15 volumeer assistants working under the guidance nf Helen Fordyce Helen, and her husband George, are to he thanked for doing all the essential work mostly at (heir home - collecting, sorting and preparing the goods for sale - along with keeping the shop in a Lidy, sound and safe condition. As well as the shop opening times, Tuesday mornings am and Thursday afternoons pm, the Shop lakes stalls at most of Lhanbryde Primary School events plus other local events. Twice a year a bookstall is held outside Keystore. Lhanbryde which helps raise funds but also reduce the stock. Oilier slock is valuable when each year the Blylhswood Shoebox Appeal is undertaken. This year a total of 16K boxes were uplifted - IK from Ml Andrews-Lhanbryd & Urquharl Polish Church, LOO from Thrift Shop and 5 from Lhanbrydc Primary School. The funds raised are administered by Session and distributed between Christian Aid and Outreach Worker/local chanties. Choir The Choir is in ^ood hear! and leads the Congregation in sinking each Sunday. We meet most. Thursday evenings in the Church Hall at 7.3 when we prepare the Hymns and Intro its for Sunday services. At the moment there are 14 Choir members. We have a lot of fun and laughter as we enjoy each other's company and share the happenings of the week. li" you think you would like to come along and join us please contact iivelyn on Together On Friday Morning (TOFM) It is 2 years since Together on Friday Morning began. What fun we have had! The main aim of TOFM is togetherness - sharing our lips and downs, faith, cares and problems, and generally 'being there* for one another. Meetings lake place weekly from the beginning of September to the end of June, 1-113am and in a wide range of venues - Week 1 is Coffee and Chat, in homes. Si Margaret's hall. Church hall ajid Cafes, Usually around girls* gather. Week 2 is Exercise, always in the Church hall. Week 3 is Sharing. Just now the group meeting in St Margaret's hall is Working on a new banner for Church, Week 4 is Discussion. This year "The Unlikely Pilgrimage of Harold Fry' U the basis of our thoughts and questions. Faith, Truth, Signs, New beginnings. Decisions and Sharing are some topics that have been discussed.

9 St Andrews-Lhanbrjd & Urquhart Parish Church of Scotland, Elgin Trustees* Annual Report (continued) Year ended 31 December 213 Together On Friday Morning (TOFM) (continued) As well as these weekly meetings there were ihe annual day? away in September at Ihe Cairngorms Christian Ccnlre at Kincraig - a lime of relaxalion and reflection (and some amazing food!). On 18 April, as always, there will he our Good Friday Service in St Margaret's hall. Everyone is welcome. The year will dose on 27 June with a pienic lunch. Since September 21 until June 213. TOFM has contributed 1,44 to Church funds. way of saying a big thank you lo our Church for encouraging our togelherness. It is our small Digging Deeper The group finished the las! book v>e read together L 'Surprised by hope*" by NT Wright in May We then decided to take a break and Simone and Dittniar announced that they would like lo pass on responsibility for preparation and also asked ihe group to look for anoiher venue. So far. no new meeting have been arranged and we also have not decided on a new venue. The group is kind of in limbo at the moment and the future i-, unclear. About We meet irregularly and over the last year we hardly managed to do something together. But we are trying hard to get back into a more regular pattern. In December we had a very successful and enjoyable craft evening with Aberlour artist Sally Charlesworth and in January we met for a cake decorating masterclass with young people from Milne's High. In February we will have a film night and in March our annual outing to the musical production of St Giles' Thealre Group. Average attendance is about 1,

10 St Andrcws-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Trustees' Annual Report {continued) Year ended 31 December 213 Fin and at Review The principal source uf income for the year continued to be offerings made by regular gifl aid. This source of income increased by almost 12% compared to the previous year. Open plate and non-gift aided offerings were down by just over 5% in total indicating a further shift to ^ift aided donations. A similar number of people have contributed more in gift aided donations during 213. The tax claimed on Gift Aid was proportionally more in relation to the actual Gift Aid donations due to the Gift Aid Small Donation Scheme which commenced in April. Tax was also claimed on all donations received up to 31 December 233 to facilitate the handover to a new Gift Aid Convenor. Previously, tax claims were staggered at various periods ihroughoul the year for different people but the inlroduction of online registration has made it easier for claims to be submitted foi everyone at the same Lime. Total unrestricted donations for ihe jear were up by 3% compared to 212. Payments made for charitable activities during 213 increased by 8%. Increased costs were due mainly to the cost of replacing the manse kitchen. Total receipts for the year ended 31 December 2H were f 89,286 ( : 317) and payments were 86,295 ( ), This resulted in an excess of receipts over payments for 213 of 2,991 (212 4,29). Il should be noted however thai the 213 resull included a legacy for unreslricled purposes of 3, so excluding thi 5 there would have been an excess of payments of 9. Reserves Policy It is the Trustees' policy to hold unrestricted reserves of approximately six months expenditure including designated funds. At the year end the Church held unrestricted liquid cash funds of 54,339 of which 11,49 had been designated for fabric fund. The current remaining balance of 52,849 represents just over nine months ordinary general expenditure. Unrestricted funds held in investments other than liquid cash amounted to The Church also held of restricted and endowment funds which have been provided for the purposes specified in Note 2. 1

11 St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Trustees 1 Annual Report (continued) Year ended 31 December 213 Statement of Trustees' Responsibilities I'hc members of the Kirk Session musl prepare financial statements \\hich give sufficient detail to enable an appreciation of ihe transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of [he Church at that time, fhis must be done to ensure thai the financial statements comply \vith the Charities and Trustee Investment (Scotland) Act 25. the Charities Accounts (Scotland) Regulations 26 and Ihe Regulaiions Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 27. They are also responsible far safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf Jf*S*t^ 9 March 214 II

12 St Andrews-Lhanbryd & Urqtihart Parish Church of Scotland, Elgin SC8S5U Independent Examiner's Report to the Trustees of St Andrews- Lhanbryd & Parish Church of Scotland. Elgin 1 report on the accounts of Ihe charily lor the year ended 31 December 213 which are set out on pages 13 to 19. Respective responsibilities of trustees and examiner The charity's trustees arc responsible for Ihc preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 25 Act and the Charities Accounts (Scotland) Regulations 26. The charily trustees consider that the audit requirement of Regulation fo(l) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) oj the Ac! and to state whether particular matters have conie to my attention. Basis of independent examiner's statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 26. An examination includes a review of the accounting records kept by Ihc charity and a comparison of the accounts presented with Ihoie records. It also includes consideration of any unusual ilems or disclosures in Ihc accuunls. and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequent!? I do nol express an audit opinion on Ihe accounts. Independent examiner's statement In the course of my examination, no matter has come to my attention L which gives me reasonable cause to belie\e that in any material respect the requirements: to keep accounting records in accordance with Section 44(1) (a) of Ihc 25 Ac! and Regulation 4 of the 26 Accounts Regulations, and to prepare accounts \vhieh accord with the accounting records and comply wilh Regulation 9 of the 26 Accounts Regulations have noi been met, or 2. lo which, m m\ opinion, attention should be dra\\n in order lo enahle a proper understanding of Ihe accounts to he reached. Date: fo^rt^. f$ ^?.of ^f Name: Professional Qual ill cation: Address: Anne A, Laing CA Member of Ihc Institute nf Chartered Accounlants of Scotland Lavona, Calcots, ELGIN IV3 8NB 12

13 St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Receipts and Favments Account Year ended 31 December 213 Unrest riclcd Restricted endowment Fund 1 * Funds Funds Total Tolal Receipts Note Donations. 3 Legacies ,343 3, 65,38 2, Activities for tienerdling Funds ,315 1IJS1 8,663 Rjink,& Deposit interest SO Investment income 75 IS , , Rental ofprtmfsbs ,575 Receipts from General Trustees ^alc of fixed assets Oilier receipts 3, , ,26 C 3,124 3,518 1,94 Total Receipts 83, Payments 4 riiliriiiihu 1 activities ,224 IJB2 S5.I96 78,669 Governance casts Purchase of fixed assets Tolal Payments 78,19 6, R2 86, R E\U&s nf Receipts over Payments for the year before transfers 332 (999) (1,42) 2,991 4,29 Transfers (3.62) 3,62 Q Excess of Receipts over Payments for the year 1,79 2,63 (',42) 2,991 4,29 13

14 St Andrews-Lhanbrvd & Urciuhart Parish Church of Scotland, Elgin Statement of Balances At 3) December 213 Unrestricted Restricted Endow mem Funds Funds Funds Tnial Tola I 213 2f Note Cash and Bank Balances 1 Cash and Bank balances brougtrtforwaul 5S ; 9?3 n,s45 27,469 I5.2S7 11,255 Movement in year: Excess of Receipts over Payments for the >ear 1,79 2,63 (1,42) 2, Cash and Hank balances as at end of year 6,763 21,448 26,67 IQB,27S 15.2H7 Investments at market value 2 (costu9!) I.S58 I,S6) 3,719 3,299 Significant Assets Digila! Organ 4,26 4,26 Liabilities (J The accounts were approved by the Kirk Session on 9 March 214 For and on behalf of the Kirk Session Trustee j Trustee 14

15 St Andrcws-Lhanbryd & Urquharl Parish Church of Scotland, Elgin Notes to the Accounts Year ended 31 December Trusiee Remuneration ami Related Parly Transactions During the vear Iwn trustees received reimbursement of expenses incurred totalling I2.2S7. In addition the following members of the Kirk Session received remuneration for provision oi'ihdr services during the year aa follows: Evelyn McHattic 626 as organist. Margaret Murray K812 as Church Officer, Simone Hermkind 354 as hall keeper of SE Margaret's Half, Sara Boyne 2,9(4 as Uianbrydc Community Worker. Dittmar Herrnkind 1,732 for repairs at the Church and Grant Cumming's son Ross Cumming 75 as organist. There are no separately registered charities under the control of some or all of the congregation's chanty trustees. 2- Movement? in Funds At 1 Jan Al 31 Dec Bank Halances 213 Receipts Payments Transfers 213 Unrestricted funds Designated Fabric Fund 3 8 1,667 2,485 2,OUO 1.49 Designated Young Church Fund , Designated Photocopier Fund U29,229) Thrift Shop (6,373) Appeal Fund 8,?) 3,464 3,436 7, TO Other Special Funds 979 U 79 Central Fund 4S ,517 ^O.S4u ( ,5 3 58,973 83,582 /K.I9 (3,62) 6,763 Restricted funds Smart McDonald Memorial Fund 1.215?5 J,24 Benevolent Fund The Sydney Sim Bequest Fund * V The Alllrca lirilan Memorial Trust Flower Fund 1,44 i,44 Hamiih McDonald Legacy 5. D 5, Informal inn Tec linn logj Provision 2,5 Q ,229 2,137 Worship Manager Software 3 3 Welcome Comer Bequest Hymn Book Fund Woman's Guild Together on Friday Morn ings 4,53 1, , ,263 \j a (8I4J 4,53 1,375 1,15 Christian Aid 92 3,163 VI 6 > 3,187 4,17 1 8, , M48 Endowment funds 'I he Jn-fin Humphrey Hequest Fund 27,46'J 38 L782 26,67 27, ,67 Total funds 15,287 86,295 16,278 15

16 St Andrews-Lhanbryd & Urquhart Parish Church of Scotland, Elgin Notes to the Accounts (coptipuedi Ye:ir ended 31 December Movements in Funds At L Jan At 31 Dec Investments at market value 213 Receipts Payments Transfers 213 Unrestricted funds Designated Fabric Fund 1, ,858 Restricted funds Li-ftR 27U _ 1.B5S Stuart McDonald Memorial Fund U Benevolent Fund 1,181 6 U 1, Totrtl 3, ,719 Purposes of Designated Funds Fabric Fund: The Trustees have set aside funds for the mainienance of the Church properties. Young Church Fund: The Trustees have set aside funds for use by the cmdrcn's group ages 3 to teens. Photocopier Fund; The Trustees decided to transfer the funds in Ihis account which is conlrolled at the discretion of the Trustees to the Information Techology Provision. This transfer was made during the year. Since the current photocopier is leased il was decided that a provision would no longer be required. Thrill Shop: The Trustees currently divide the proceeds of the Thrift Shop between the Appeal Fund and Christian Aid. Appeal Fund: Income comes from one half of the Thrift Shop takings. Currently ihe Trustees have decided to fund the Lhanbryde Community Worker's salary from this account. Other Special Funds: Can be used for any expenditure al the discretion of the Trustees. Purposes ufreslricled Funds Stuart McDonald Memorial Fund: This fund is to be used in connection with benefit to children. Benevolent Fund: To be used for disbursement to nccd> persons at the discretion of Ihe minister, '[ he Sydney Sim Bequest Fund: For use in connection with expenditure concerning training. The Allhea Imlah Memorial Trust Flower Fund : Can be used for any expenditure in connection with flowers for ihc Church. The Hamish McDonald Legacy is to be used to help provide extra aids and comforts for Ihe elderly or disabled. Information Technology Provision : This donation is to he used to enhance, upgrade and extend IT provision as deemed best by the minister and Kirk Session. Worship Manager Software: This donation islo be used to purchase the software. Welcome Comer Bequest: This was funds given to the Church by the late Malcolm McAlpine lo be used for some practically used object which would remain a memorial to Rae and Sheila Price. Hymn Book Fund: Donated for purchase of new style hymn books, Woman's Guild: Funds raised are used for Guild projects. Christian Aid: Funds arc raised from activities organised by the rundraising committee with all proceeds being donated lo Christian Aid. Together on Friday Mornings: Funds raised are donated lo causes as determined by the members oftofm. Purposes of Endowment Fund The John Humphrey Bequest Fund: The income from this Fund can be used only for the upkeep and maintenance of the Church buildings, boundary walls, gales & garden in from of the Church 16

17 Si Androvs-Lhanbryd & Urqiihart Parish Church of Scotland, Elgin Notes to the Accounts (continued) Year ended 31 December 213 Unrestricted Funds 213 Rcs( rifled Funds 213 I'll III J'^lIU III Fund*, 213 Tulal 213 Tntal 212 I 3. Analysis of Donations wr- Scheme (nnn (lift Aid] 3J91 3,191 3,11 Gift Aid Donations 3B.D9 G ,64 Tax Recovered on Gil! Aid Donations, 13,96 13, Ordinary Offerings (Open Plan:) ,37 5,886 Other Offerings, Donations etc ft, ( h ,4% 65,3 SO 4, Analysis of Payments Charitahle activities Ministries & Mission allocation Presbytery dues Miniver's expenses sis 2,127 (1 35,463 SIS 2,127 34, 7S ,234 Ministerial Assislaiice 2, ,263 Pulpil supply QLhLTilafliJi" toili ,192 Fabric repairs &. maintenance Council Tax Heat and light 13,439 1,89 4,429 1, I5,2?l ,249 2,28 3,929 Insurance Olhcr building LUiti Church office expenses ]gan& music 2, tj 11 D 2 A S ,54(j SOS 212 4S4 Priming, stationery and postage Other expenses 7,167 7S.19 5, 224 5,224 U [, I 5, Governance costs Independent examiner 's fees U U [i Olher pujmcnli Purchase nf assets n 1,

18 St Andrews-Lhanbrvd & Urquhart Parish Church of Scotland, Elgin Notes fr> the Accounts (continued) Year ended 31 December 5. Minister's Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bean, ihi: costs of all ministers' stipends and employer's contributions tor national insurance, pension and housing and loan fund Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the >ear under review the minimum stipend was 25,253 and the maximum stipend (in the fifth and subsequent years) was 31, Collections for Third Parlies 2( Purchase of Fixed Assets Cmnpuler for minister 1,99 I.a\vnmower 34 Dishwasher for niause o 279 1,9'J

19 Appendix St Andrews-Lhanbryd & l.'rquhart Parish Church of Scotland. Elgin Year ended 31 December 2J 3 FUNDS HELD ON BEHALF OF THE CO IN GREG AT I ON BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES CAPITAL ACCOUNT Credit Balances held af 31 December at cost Market Value of Balances at 3] December 71, *1 REVENUE ACCOUNT Credit Balance at 31 December 53 19